Section 15A(3) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(3)No appeal shall be entertained by an appellate authority unless such appeal is accompanied by satisfactory proof of the payment of the tax or of the penalty, if any, imposed or of both, as the case may be :[Provided that if such authority is satisfied that the proprietor is unable to pay the tax assessed or the penalty, if any, imposed on both, he may, for reasons to e recorded in writing, entertain an appeal without the tax or penalty or both having been paid or after part payment of such tax or penalty or both.] [Added by Act No. 20 of 1994.]
